In 2020, BJ earned a salary of $70,000 and had no other income. He bought 100 shares of ABC stock at a cost of $40,000 on December 15, 2019. He gave the stock to his daughter (Joan) on December 28, 2020, when the stock was worth $50,000. Joan sold the ABC stock for $50,000 on December 29, 2020. Joan is 30 years old and single. She earns a salary of $30,000 per year and takes the standard deduction. How much additional federal income tax will Joan pay as a result of the sale? $0 $2,500 $2,000 $1,500